อิทธิพลของคณะกรรมการตรวจสอบที่มีต่อค่าธรรมเนียมการสอบบัญชีของกลุ่มบริษัทในตลาดหลักทรัพย์แห่งประเทศไทย กลุ่ม SET 100 และตลาดหลักทรัพย์ mai

Abstract

The purpose of this study was to study the characteristics of the audit committee in relation to Audit fee for the Stock Exchange of Thailand, SET 100 and mai. The characteristics of the audit committee consisted of 5 aspects as follow: 1) a number of audit committee members, 2) independence of audit committee members, 3) knowledge in finance or accounting of audit committee member, 4) a number of audit committee meetings, and 5) proportion of the female audit committee. The samples include SET100 and mai between 2017 and 2021 total 161 companies. Descriptive statistics (mean, minimum, maximum and standard deviation) and inferential statistics multiple regression analysis technique were used to describe the results and test the relationship between audit committee composition and audit fees. The test results at the confidence level of 95% showed that a number of audit committee members a number of audit committee meetings and proportion of the female audit committee numbers there was a negatively correlation with the audit fees.